管理学,罗宾斯,9版,英文Robbins15b.pptVIP

Once the start-up and planning issues for the entrepreneurial venture have been addressed, the entrepreneur begins organizing the venture. Organizing includes determining the legal form of the organization, organizational design and structure, and human resource management. The first organizing decision that an entrepreneur must make is the form of legal ownership for the venture. The two primary factors affecting this decision are taxes and legal liability. The entrepreneur wants to minimize the impact of both of these forces. There are six legal forms of organizing an entrepreneurial venture and each has its own tax consequences, liability issues, and pros and cons. These choices are: Sole proprietorship General partnership Limited liability partnership (LLP) C corporation S corporation, and Limited liability company (LLC). An entrepreneur needs to think carefully about what’s important—especially in the areas of flexibility, taxes, and amount of personal liability—when choosing the best form of organization. * Choosing an appropriate organizational structure is also an important decision for effectively and efficiently carrying out the organization’s activities. At the beginning of the venture, the structure may consist of one person who does whatever is needed. As the venture grows, employees might be brought on to perform certain functions or duties that the entrepreneur can’t handle. As the venture evolves into a more deliberate structure, an entrepreneur must share decision making and operating responsibilities. Additionally, the informal and fluid atmosphere that worked when the organization was small may no longer be effective. Organizational design decisions in entrepreneurial ventures revolve around six elements: work specialization, departmentalization, chain of command, span of control, amount of centralization or decentralization, and amount of formalization. Decisions about these six elements determine whether an entrepreneur designs a m